An objective of the AKRUAL : Jurnal Akuntansi dan Keuangan is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of business research.

The AKRUAL : Jurnal Akuntansi dan Keuangan is intended to be the journal for publishing articles reporting the results of research on business. AKRUAL : Jurnal Akuntansi dan Keuangan invites manuscripts in the areas:

• Finance,
• Public sector accounting,
• Taxation,
• Financial Accounting and Stock Market,
• Management accounting,
• Auditing,
• Accounting information systems,
• Shariah Accounting,